IRS Tax Notice For Incentive Stock Options and Employee Stock Purchase Plans


Section 6039 of the Internal Revenue Code of 1986, as amended (the “Code”) requires that by January 31, 2009, employers provide certain information to their employees (or former employees) who in 2008 either exercised “incentive stock options” (“ISOs”) or transferred shares purchased under an “employee stock purchase plan” (an “ESPP”). The required information is outlined below.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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